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Hiru News 7 - 10.04.2014
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uka;%SkS mú;%d Wmka Èkh iurkak ish¨ fokdg flala ljoaÈ uyskaog ú;rla fjkila lr<d
taldnoaO úmlaIfha mla‌I kdhlhkaf.a yuqj isÿjQfha miq.sh Èkl ysgmq ckm;s uyskao rdcmlaI uy;df.a  úfþrdu fmfofia msysá ks, ksjfia§h' tys§ isÿjQ rij;a l;dnyla ms<snoj uqo%s; udOH jd¾;d lr ;sfnk w;r
isÿùu ieflúka fufiah'

ixjdohg uq, mqrñka ysgmq ckm;sjrhd mjid we;af;a  “wdKa‌vqj fï bÈßm;a lr,d ;sfhkafka ck;dj .ek ys;,d yomq whjehla‌ fkfuhs' fïflka wdKa‌vqfõ wid¾:l wd¾:sl m%;sm;a;s meyeÈ,sj fmakjd” f,ih'



“wdKa‌vqj yokafka ñksia‌iqkag ìh¾ fmdj,d rfÜ m%Yak wu;l lrjkakhs” m%ikak rK;=x. uka;%Sjrhd ms<s;=re ÿkafkah'

“fldfydu;a ux.,,d ksfhdackh lrkafka úia‌ls ìî msia‌iq kgk me,eka;sh ;uhs' ñksia‌iq lkak ke;=j boaÈ ìh¾ wvq lr,d ;sfhkafka ta yskaodfka” rxð;a fidhsid uka;%Sjrhdo l;dnyg tlaúh'

“fï wdKa‌vqjg lsisu oela‌ula‌ keye' fkdjeïn¾ udifha whjeh f.k,a,d tl wd¾:sl m%;sm;a;shla‌ lshk .uka ckjdßfha b|,d udfika udfig fjk fjk ie,iqï bÈßm;a lrkafka ta ksihs” uka;%SkS mú;%d jkakswdrÉÖ fmkajd ÿkakdh'

“wdrxÑhla‌ ;sfhkjd wdKa‌vqj wdfh;a mdrla‌ m<d;a md,k Pkaoh l,aodkak ie,iqï lrkjd lsh,d' ug oek.kak ,enqKq úÈhg ,nk i;sfha iSud ks¾Kh .ek lsh,d Widú hkak iQodkï fjkjÆ”  isisr chfldä wÆ;au wdrxÑhla‌ f.k wdfõh'

“wdKa‌vqjg Pkao lsõju ll=,a fjjq,kak .kakjd' ñksia‌iqkag ÿkak fmdfrdkaÿ bIag lrkak nerej bkak fldg fldfyduo Pkaohlg hkafka@”  m%ikak weiqfõh'

“wdKa‌vqfõu weue;sjre ;ukaf.a mla‌Ij, kdhlhkag lshkjd we;s wfka Pkao kï ;shkak tmd" wmsg froaola‌ we|f.k .ïj,g hkak neye lsh,d” fidhsid lSfõ ishÆfokd isky .kajñks'

“flda wr flala‌ tl f.akak” fï w;r ysgmq ckm;sjrhd lSfõh' ysgmq ckm;sjrhdf.a Wmfoia‌ u; mla‌I kdhl yuqjg w,xldr flala‌ f.ähla‌ f.kú;a ;snqKs'

“wfma fï n¾;a fâ .¾,ag iqnm;,d wms fïl lmuq” flala‌ f.äh f.keú;a ;sfnkafka ;ukaf.a Wmka Èkh ksñ;af;ka nj uka;%SkS mú;%d oek.;af;a ysgmq ckm;sjrhd tfia lsh;a§h'

” ishÆfokdf.a iqnme;=ï ueo mú;%d uka;%Sjßh flala‌ f.äh lemqjdh'



” oeka lSho mú;%d jhi@ úia‌i o" ;sy o" y;<sy o@”  uyskao weiqfõ mú;%d flala‌ lmkfldgh'

“i¾re;a ´fka ke;s m%Yakfka wykafka@ okafka keoao .Ekq whf.ka jhi wykak fyd| keye lsh,d” mú;%d iskdfiñka lSjdh'

” uka;%Sjßh m<uq flala‌ lene,a, jdiqg leõfõ uf.a Èia‌;%sla‌lfha bkak fcHIaGhdg ;uhs uu uq,skau flala‌ ljkafka” lshñks' wk;=rej wi, isá rxð;a fidhsidg o mú;%d flala‌ leõjdh'

ta w;r wfkla‌ uka;%sjreka lE.ikakg jQfha flda uyskao uy;a;hdg flala‌ lshñks'

fjku flala‌ lene,a,la‌ .;a uka;%Sjßh mSßishl ;nd th foda;skau uyskaog ms<s.ekajQjdh' flda uyskao uy;a;hdg ljkafka keoao@ uka;%sjre weiQy' “uf.a ysf;a ;sfhk f.!rjfha yeáhg ug i¾g flala‌ ljkak neye”' mú;%d lSjdh'




The Federal Tax Authority (FTA) has clarified regulations pertaining to Value Added Tax (VAT) when it comes to the real estate sector, stating that the supply of commercial real estate (selling or leasing) will be subject to the basic 5% tax rate, while residential units will remain generally exempt, except for the first supply of a new residential building within the first three years of it being constructed which will be 0% rated.

Residential and Commercial Buildings

The FTA defines the supply of real estate as activities that include, among other things, the sale, lease or giving of the right to any real estate.

A residential building is a building or part thereof that is intended and designed for occupation by individuals, and mainly includes buildings that can be occupied by any person as main place of residence. This does not include any place that is not a building fixed to the ground and that can be moved without being damaged; any building that is used as a hotel, motel, bed and breakfast establishment, hospital or the like; a serviced apartment for which services in addition to the supply of accommodation are provided; and any building constructed or converted without lawful authority.

Meanwhile, a commercial building is any building or part thereof that is not a residential building. Examples include offices, warehouses, hotels, shops, etc.

Supply of Residential and Commercial Buildings

The first supply of a new residential building within the first three years of it being constructed shall be zero-rated. All subsequent supplies shall be exempt, even if within the first three years.

All supplies of commercial properties are subject to VAT at 5%, including all buildings or parts thereof that are not residential buildings.

Registration for VAT Purposes

The owners of residential buildings do not register for VAT if they do not have any other business activities.  However, owners who do have other business activities must check to see whether or not they are required to register.

The owner of any building that is not residential, will have to register if the value of the supplies over the preceding 12 months exceed AED375,000 in value, or if it is expected that they will exceed AED375,000 over the coming 30 days.

VAT Recovery

An owner of a residential building will not be able to recover VAT on expenses related to the supply of the exempt residential building. Meanwhile, an owner of a commercial building will generally be able to recover VAT on expenses related to the supply of the building.

Mixed-Use Buildings

The rent or sale of a residential part of the building shall be treated as zero-rated or exempt, depending on whether this is a first supply or a subsequent supply. The rent or sale of a commercial part of the building, however, shall be treated as subject to VAT at 5%.

The tax incurred by the owner on the building needs to be apportioned where there is an exempt supply, and the portion related to the taxable supply (at 0% and 5%) may be recovered.

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